ITAA 1997 s 104-230

Application of section 45B of the Income Tax Assessment Act 1936 to share capital reductions

Income tax: capital gains: application of CGT event K6 (about pre-CGT shares and pre-CGT trust interests) in section 104-230 of the Income Tax Assessment Act 1997

Compendium

Income tax: return of capital: Central Glass Pty Ltd

Income tax: Tasmania Mines Limited - selective capital reduction and cancellation of shares

Income tax: capital gains: application of CGT event K6 (about pre-CGT shares and pre-CGT trust interests) in section 104-230 of the Income Tax Assessment Act 1997

Income tax: capital gains: application of CGT event K6 (about pre-CGT shares and pre-CGT trust interests) in section 104-230 of the Income Tax Assessment Act 1997

Income tax: capital gains: if you dispose of pre-CGT shares in a company and CGT event K6 in section 104-230 of the Income Tax Assessment Act 1997 happens, how do you calculate your capital gain?

Withdrawal - Income tax: capital gains: if you dispose of pre-CGT shares in a company and CGT event K6 in section 104-230 of the Income Tax Assessment Act 1997 happens, how do you calculate your capital gain?

Income tax: capital gains: does a company in which you own pre-CGT shares need to have acquired property at least 12 months before CGT event K6 (about pre-CGT shares and trust interests) in section 104-230 of the Income Tax Assessment Act 1997 happens for you to be able to index the cost base of the property?

Withdrawal - Income tax: capital gains: does a company in which you own pre-CGT shares need to have acquired property at least 12 months before CGT event K6 (about pre-CGT shares and trust interests) in section 104-230 of the Income Tax Assessment Act 1997 happens for you to be able to index the cost base of the property?

Capital gain - sale of pre-capital gains tax (CGT) shares

Capital gains tax (CGT): Deceased estate transfers private company shares to beneficiary